VAT rate snapshot
VAT in United Arab Emirates
5% VAT on most goods and services. Exports, some education and health care are zero rated or exempt.
Snapshot effective on . Last checked .
| Standard rate | 5% |
|---|---|
| Zero-rated supplies | 0% |
| Currency | AED |
Worked example
100.00 net plus 5% VAT comes to AED 105.00.
A AED 100.00 gross price splits into AED 95.24 net and AED 4.76 VAT.
Try the VAT calculatorHow to use the United Arab Emirates rates
Use 5% when you need a quick calculation at the headline rate. Do not choose one of the other rates from its percentage alone. The product or service must meet the definition in the local rules, and zero-rated and exempt supplies have different consequences for input tax.
This snapshot covers national headline rates. Regional rates, temporary measures, place-of-supply rules and transaction dates can change the result. The worked example is arithmetic only and does not classify a sale.
Official source: UAE Federal Tax Authority: VAT FAQ. Check that source for the category and transaction date before you invoice or file.